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State Aid

State aid: Amendments to the Norwegian Special Tax System for Shipping approved

26.11.2014

PR(14)68

Today, the EFTA Surveillance Authority has approved certain amendments to the Norwegian Special Tax System for Shipping after having considered the amendments under the state aid rules of the EEA Agreement.

Under this Scheme, shipping income is exempted from the ordinary corporate tax and only a tonnage tax related to the ship's tonnage is due. The approved amendment concerns a differentiated reduction of the standard tonnage tax within the Scheme based on a set of defined environmental criteria.

The tax reduction is intended to give an incentive for shipping companies to improve the environmental standards of their ships and thereby the environmental profile of ships within the Scheme as such. Depending on an environmental rating of the ship, the standard tonnage tax may be reduced by between 2.5% and 25%.

The criteria which qualify for establishing the environmental rating of the ship are grouped by pollution categories: air emissions, operational discharge from the ship into the sea and the prevention of accidental discharge into the sea. To establish the environmental rating of a ship, the shipping company must fill in a Form for Calculation of the Environmental Factor and environmentally declare the ship at the Norwegian Maritime Authority.

The measure concerns amendments to the current environmental criteria used. Among other amendments, CO2 will be added as a criteria to the current air pollutants COx and NOx. The Norwegian authorities will also introduce a new criterion for the shipping company's implementation of an environmental accounting system for ships.

The Authority has found that the differentiated reduction of the standard tonnage tax within the Norwegian Special Tax System for Shipping based on a set of environmental criteria is compatible with the state aid rules of the EEA Agreement.


A non-confidential version of the decision will be published in the register of state aid decisions on the Authority's website, normally within a month.

 

For further information, please contact:

Mr. Andreas Kjeldsberg Pihl
Press & Information Officer
Tel. (+32)(0)2 286 18 66
Mob. (+32)(0)492 900 187

 




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